{
  "node_id": "us-far-part-42-contract-administration-audit",
  "title": "FAR Part 42 - Contract Administration and Audit Services (CAO, DCAA, Indirect Cost Rates, CPARS)",
  "domain": "Public Sector & Government Procurement",
  "version": "1.0.0",
  "last_updated": "2026-06-01",
  "bluf": "Federal Acquisition Regulation (FAR) Part 42 governs contract administration and audit services post-award: Subpart 42.1 designates the Defense Contract Audit Agency (DCAA) as the cognisant audit office for non-educational contractors with other agencies assuming cognisance by mutual agreement; Subpart 42.3 establishes contract administration offices (CAOs) with delegated authority for mandatory and optional functions under 42.302 - mandatory CAO functions include negotiating forward pricing rate agreements, establishing final indirect cost rates for qualifying contractors, determining Cost Accounting Standards adequacy, and determining accounting system adequacy; Subpart 42.5 prescribes postaward orientation - conference or letter format determined by contract complexity, value, and contractor experience, conducted promptly after award without altering negotiated terms; Subpart 42.7 governs indirect cost rates - DCAA audits indirect cost proposals (contractor submits within 6 months of fiscal year end), advance agreements under 31.109 establish cost treatment, billing rates are revised by mutual agreement or unilaterally by contracting officer when agreement cannot be reached, final indirect cost rates are determined by contracting officer for corporate entities or auditor for smaller business units; Subpart 42.13 covers suspension of work, stop-work orders, and Government delay of work with cost consequences flowing to the contractor under standard clauses; Subpart 42.15 implements CPARS (Contractor Performance Assessment Reporting System) under 42.1502 requiring performance evaluations on contracts and orders over USD 1,000,000 (lower for some agencies) submitted within 120 days of contract completion.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "statutory_basis",
      "cao_function_taxonomy",
      "industry_mapping",
      "indirect_cost_rate_process",
      "cpars_thresholds",
      "suspension_and_stop_work"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "us-far-part-15-contracting-by-negotiation",
    "us-far-part-31-contract-cost-principles",
    "us-far-part-33-protests-disputes-appeals",
    "us-far-part-16-types-of-contracts"
  ],
  "primary_citations_count": 6
}